Article Per Year (5 Year)
p-Index From 2020 - 2025
17.951
P-Index
This Author published in this journals
All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Mandiri Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Ethics and Law Journal: Business and Notary Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Venus: Jurnal Publikasi Rumpun Ilmu Teknik Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak International Journal of Educational Research Pajak dan Manajemen Keuangan Fundamentum: Jurnal Pengabdian Multidisiplin
Hwihanus Hwihanus
Unknown Affiliation
Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

Published : 158 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 158 Documents
Search

 2   3   4   5   6 
Analisis Sistem Pengendalian Manajemen Dalam Sistem Insentif Karyawan Pada PT.Telekomunikasi Indonesia Lisrotul Munawaroh; Bernike Trivena Noveliana; Hwihanus Hwihanus
PPIMAN : Pusat Publikasi Ilmu Manajemen Vol. 2 No. 1 (2024): Januari: PPIMAN : Pusat Publikasi Ilmu Manajemen
Publisher : Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v2i1.303

Abstract

This research aims to analyze and find out how the management control system is implemented in the PT Telekomunikasi Indonesia incentive system and analyze and find out whether the management control system in the incentive system implemented can support effectiveness at PT Telekomunikasi Indonesia. The method used is the qualitative descriptive method, which is a research approach used to describe and explain a phenomenon or context without carrying out quantitative measurements or statistical analysis. This method focuses more on a deep understanding of the context, meaning and characteristics of a phenomenon. The existence of an incentive system at PT Telkom provides a number of benefits that can influence employee motivation, productivity and overall company performance in order to achieve company goals. Apart from that, the potential benefits obtained from PT Telkom's incentives are achieving company goals, work-life balance, increased creativity and innovation, and awards for achievements.
PENINGKATAN TATA KELOLA ORGANISASI PEMERINTAH DESA CUPAK JOMBANG DITINJAU DARI PERATURAN DAERAH KABUPATEN JOMBANG NO 1 TAHUN 2016 Maulidah Narastri; Hwihanus Hwihanus; Latifatul Qulub; Anita Eka Pratiwi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 11: Nopember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Masalah yang selalu dihadapi oleh mitra adalah penataan tata kelola pemerintah desa dan sulitnya pemaksimalan potensi desa yang sudah dimiliki sejak lama. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan, membantu dan mengintegrasikan peran pemerintah, sektor pemerintah desa, dan masyarakat agar pelaksanaannya bisa menjadi lebih efektif, efisien, dan bisa dipertanggungjawabkan. Urgensi pengabdian ini adalah mewujudkan perananan pemerintah desa dalam melaksankan Good Governance merupakan pelaksanaan dari tugas, fungsi, kewenangan, hak, dan kewajiban yang dimiliki pemerintah desa dalam hal perencanaan,pelaksanaan pembangunan di desa, khususnya yang berkaitan dengan tata kelola kepemerintahan desa. Dalam rangka membangun good governance,dalam era reformasi sekarang ini mewujudkan pemerintahan yang baik (good governance) menjadi sesuatu hal yang tidak dapat ditawar lagi keberadaanya dan mutlak terpenuhi.
Analisis Struktur Kepemilikian Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Jasa Yang Terdaftar di Bursa Efek Indonesia Christine Cicilia Saputra; Hwihanus Hwihanus
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3667

Abstract

This study aims to analyze the effect of ownership structure on financial performance in service companies by considering the role of capital structure, earnings management, and company characteristics as intervening variables. The data used in this study comes from the financial statements of service companies listed on the Indonesia Stock Exchange during a certain period. The analysis tool used is SmartPls. The results showed that ownership structure has a significant influence on the company's financial performance. In addition, capital structure is also found to have an important role as an intervening variable in the relationship. These findings provide important insights for managers and stakeholders in optimizing ownership and capital structure to improve the financial performance of the firm.
Analisis Fundamental Makro Terhadap Kinerja Keuangan dan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur di Bursa Efek Indonesia Rivaldo Martadinata Anthonie; Hwihanus Hwihanus
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3671

Abstract

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Dan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Nurmala Galuh Pramesthi; Hwihanus Hwihanus
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2024): September: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i3.3651

Abstract

The aim of this research is to test and analyze the influence of Micro Fundamentals on Company Value with Ownership Structure and Capital Structure as Intervening Variables in Food and Beverage Sector Companies Listed on the Indonesian Stock Exchange. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) with a total research sample of 3 companies in 1 company selected for 10 years from 2010-2019, this technique uses Smart-PLS4 based analytical and statistical methods. in this research is a quantitative method with secondary data collection with independent and dependent variables. Data taken from financial reports or annual reports. Macro Fundamentals have a significant influence on Company Value, Macro Fundamentals have a significant influence on Ownership Structure, Macro Fundamentals have a significant influence on Capital structure, Micro Fundamentals have a significant influence on Company Value, Micro Fundamentals have a significant influence on Ownership Structure, Micro Fundamentals have a significant influence on Capital structure, Ownership Structure significant effect on capital structure, Ownership Structure has a significant effect on Company Value, Capital Structure has a significant effect on Company Value
Pengaruh Faktor Ekonomi Makro, Risiko Investasi, Kinerja Keuangan dan Struktur Kepemilikan terhadap Return Saham Perusahaan di BEI Mirana Lavenia; Hwihanus Hwihanus
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.2047

Abstract

This research aims to analyze the influence of macroeconomic factors, investment risk, financial performance, and ownership structure on company stock returns on the Indonesia Stock Exchange (BEI). Using a quantitative research design, primary and secondary data are used to investigate the relationship between these variables. Research results over the last three year period show that macroeconomic factors do not have a significant impact on stock returns, financial performance, investment risk, or ownership structure. On the other hand, financial performance has a positive and significant influence on stock returns and ownership structure, while investment risk has a positive and significant influence on stock returns and ownership structure. Ownership structure, although it has a negative effect on stock returns, has a relatively small effect. The suggestion from this research is the importance of a company's focus on internal factors such as financial performance and investment risk management to increase stock returns. Regular evaluation of the ownership structure is also recommended to ensure alignment with long-term business goals.
Sistem Pengendalian Manajemen Terhadap Sistem Insentif Kepada Tenaga Pengajar Lokal Dan Asing Di Sekolah Cita Hati Hwihanus Hwihanus; Grace Lodita Hatumena; Alifiarisma Maricar
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.626

Abstract

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff. The data source for this research uses primary and secondary data. The aim of this research is to display, explain and analyze the function of implementing a management control system. This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural. Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research. By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research. The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education. The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff. This is due to the differences in treatment given by the foundation to the two. So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance. This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.
Sistem Pengendalian Manajemen: Optimalisasi Pengendalian Internal Pada Penjualan Barang Dagangan Joys Oktavia; Desfi Dwi; Hwihanus Hwihanus
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.627

Abstract

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.
Pengaruh Profitabilitas, Likuiditas, Dan Aktivitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Interverning Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 Esther Tioma Nauly Pardede; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2024): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i2.1851

Abstract

Institutional Benefits determine the current state of affairs within the institution. The existence of good work process results can influence the possibility of financing supporters to provide financing. Institutional benefits can be influenced by several factors such as profitability, liquidity, activity, and Capital Structure. The aim of this exploration is to find out the relationship between Profitability, Liquidity and Action on Company Value where Capital Structure is known as an Interverning variable in Property and real estate institutions listed on the Indonesia Stock Exchange for the 2018-2022 period. This exploration uses quantitative methods. The test method uses secondary data, namely certain financial reports obtained from institutional annual reports or periodic reports that have been evaluated on the IDX for the 2018-2022 period via the authority website www.idx.co.id. There are 21 property and real estate institutions listed on the Indonesian Stock Exchange and 6 institutions were selected to be included as examples over a period of 5 periods, so that in total the samples used are known to be 30 pieces of information that will be considered. The information checking technique uses a Structural Equation Model (SEM) using Partial Least Square (PLS). Research results show that capital structure has a positive and significant effect on company value  
The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis Zufi Yustika Magitasiwi; Anindya Frysa Irsyadi; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2265

Abstract

This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
Co-Authors Achmad Bagas Djuan Rajendra Ajeng Rossantika Sari Alifiarisma Maricar Amru Karim Alhabsyi Ananta Kumala Sari Anastasya Mechta Mediana Anggun Veby Safitriana Anindya Frysa Irsyadi Anita Eka Pratiwi Aprilia Tri Kurniawati Arfenita Cahyaningrum Arfindo Hermawan Arizza Zulia R.J Arma Yuli Fitriasari Ataina Rusyda Fauziyah Ayu Asari Bernike Trivena Noveliana Cailah Nasywa A. Cailah Nasywa Afrila Charisma Bayu Ramadhan Chintya Anggun Lestari Christine Cicilia Saputra Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Devina Shava Amalia Devira Larasati Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dyah Putri Agustin Dyah Rini Prihastuty Elmiano Artanto Epot Erong Esther Tioma Nauly Pardede Fara Brygita Ramadhani Faradilla Mega Maharani Febi Theresia Immanuel Febrianti Novita Fitri Sulistiyana Grace Lodita Hatumena Hana Damayanti Tarihoran Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Herny Ria Mandag Icha Aulia Putri Imeltiana Imeltiana Indhira Ridho Abdhilla Intan Pandini Jelita Prakasita Handi Dhaneswara Jessica Violita Hadi Joanne Intania Rut Simunapendi Joshua Yonathan Sugianto Joys Oktavia Krisogonus Avio Seleman Kristiana Greta Calosa Kurnia Illa Allodya Latifatul Qulub Layyina Humairoh Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Maidatus Zahroh Marcella Trianita Abur Maria Yuliana Postel MartaUli Septiana Manalu Mayrilin Kayla Dedyanti Mei Nurlinda Meiyola Krisma Agatha Michael Revelin Ervan Septian Mirana Lavenia Moch Iqbal Romadhon Muhammad Indra Wardana Mukhamad Sholikudin Mustafiyatus Nur Lailina Naafika Rachma Rozani Nabila Febriyana Nadya Andreyanto Narastri, Maulidah Naula Chantika Putri F Nelya Arofatin Neneng Musyrifatul Amelia Ni Luh Ayu Atmi kamaratih Ninda Maya Firnanda novia Mega Putri Novita Permatasari Novita Rahmawati Nur Fitroten Dian Sari Nurmala Galuh Pramesthi Nurul Laily Oktaviani Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pramita Studiviany Soemadijo Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Ricky Zakaria Winarno Rio Duana Putra Rivaldo Martadinata Anthonie Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rosaria Rudeng Rulis Setyowati Ruri Istia Damayanti Sabrina Nova Ashara Safa Wildanul Arfi Salma Dewi Ambarsari Salsabila Alya Maharany Salva Dewi Ambarwati Selma Nevira Shinta Putri Sevira Pahlevi Santoso Sindy Utami Siti Lailatus Saidah SITI NURUL HIDAYATI Sofinatus Solikhah SRI RAHAYUNINGSIH Stefani Sindita Sari Sudarynianto Nurathaya Sutarto Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Syahna Shinta Yunari Sylvanda Aprilia Divara Tasya Nurhalyza Theresia Uli Sianturi Titin Nur Azizah Titus Gustiagung Grace Widya Arta Tri Andjarwati Uhti Noer Choliza Safitri Vera Rambu Nggonngi Veren Putri Shamaya Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Armadhani Yaohan Ad’nnia Jannah Yeni Putri Devi Lestari Yohana Fransiska Natalia Yuli Meliana Yulita Alfonsia Hayon Zufi Yustika Magitasiwi